Waste acids containing acetic and nitric acid were produced during the etching process of liquid crystal display and semiconductor manufacture. In recent years, the attention on the treatment of industrial waste acids has been increased considerably according to the reinforcement of the environmental regulations as well as the implementation of the economic considerations about the waste acids. In the present study, separation and regeneration of the mixed waste acids has been carried out by solvent extraction process. From the basic studies, the acceptable recycling process from the multi-component waste acids containing acetic and nitric acids was proposed.